Roger Company produces pipes for concert-quality organs. Each job is unique. In April 2011. it completed all outstanding orders, and then, in May 2011, it worked on only two jobs. M1 and M2: Direct manufacturing labor is paid at the rate of $26 per hour. Manufacturing overhead costs are allocated at a budgeted rate of $22 per direct manufacturing labor-hour. Only Job M1 was completed in May. Read the requirements. Requirement 1. Compute the total cost for Job M1